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45-8-242
including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate
is provided herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use, or consumption
of any new or used agricultural machinery or equipment, and the county commission shall establish
a tax rate of zero for such machinery and equipment. (2) Notwithstanding any other part or
provision of this section, every person, firm, or...
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37-3-32
Section 37-3-32 Fees. In addition to all of the taxes and fees prescribed by law, motor carriers
shall pay to the commission under the provisions of this chapter the following: (1) Every
application for a certificate of public convenience and necessity or permit under this chapter
shall be accompanied by an application fee in the amount of $100.00. (2) Every application
for an amendment of a certificate of public convenience and necessity or permit shall be accompanied
by an application fee of $100.00. (3) Every application for transfer of a certificate of public
convenience and necessity or permit shall be accompanied by a fee of $25.00. (4) Every application
for approval of a lease of a certificate of public convenience and necessity for a period
of more than six months shall be accompanied by a fee of $10.00. (5)a. For every motor vehicle
to be used by a motor carrier on the highways of the State of Alabama there shall be paid
a registration fee in the amount of $6.00, and the...
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40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution
of penalties and citation fees on delinquent licenses. (a) The county commission of each county
is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty
of the license inspector to scrutinize the records and stubs kept in the office of the probate
judge and also to examine the license records of each city or town located in the county or
counties of which he has been appointed license inspector; and, if it shall be reported to
any license inspector or come to his knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state or have failed or refused to take out a license for operating any
motor vehicle or trailer for which a license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the...
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41-23-140
Section 41-23-140 Definitions; commission created; composition; staff; duties; annual report.
(a) For the purposes of this article, the term trail means any form of paved or unpaved trail
including freshwater and saltwater paddling trails. The term trail user community includes,
but is not limited to, the following: Paved and unpaved trail users, hikers, bicyclists, users
of off-highway vehicles, paddlers, equestrians, disabled outdoor recreational users, and commercial
recreational interests. (b) There is created within the Alabama Department of Economic and
Community Affairs, the Alabama Trails Commission which shall advance development, interconnection,
and use of trails in this state and as further provided in this article. The commission shall
be composed of the following members: (1) Two members recognized for expertise in trail development,
management, or use, appointed by the Governor and representing the trail user community. (2)
One member recognized for expertise in trail...
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40-19-17
Section 40-19-17 Motor Carrier Fund. All such mileage tax, penalties, fees and amounts collected
under this chapter shall be paid into the Treasury within 30 days after their receipt and
shall be kept separate and apart from all other funds by the Treasurer in a fund to be known
as the Motor Carrier Fund. The Motor Carrier Fund shall be used as follows: (1) Such amount
of money as shall be appropriated for each fiscal year by the Legislature to the Department
of Revenue with which to pay the salaries, the cost of operation and the management of the
said department shall be deducted, as a first charge thereon, from the taxes collected under
and pursuant to this chapter; provided, that the expenditure of said sum so appropriated shall
be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the
amount appropriated to defray the expenses of operating said department for each fiscal year.
(2) For the payment of all necessary expenses, as approved by the...
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45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts and
omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for sale,
or deliver within any county subject to this subpart any alcoholic, spirituous, vinous, or
fermented liquor on which the license tax herein levied has not been paid. (2) The judge of
probate, license commissioner, director of county department of revenue, or other public officer
performing like duties in such counties, his or her agent, or any peace officer of the county
shall have authority to seize without warrant any and all alcoholic, spirituous, vinous, or
fermented liquors which are on hand for or are being sold in any place operating without a
license from the Alabama Alcoholic Beverage Control Board or any such beverages on which the
license tax levied by this subpart has not been paid including the containers or packages
in which such alcoholic, spirituous, vinous, or fermented liquors are found...
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40-2A-15
Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition;
duties. (a) There is hereby created the Alabama Local Tax Institute of Standards and Training.
All costs of operating the institute shall be paid from public funds appropriated, contributions
received, or fees and license revenues collected for this purpose. (b) The institute shall
operate under the direction and supervision of a board of directors. The board shall organize,
administer, control, oversee, and advise the institute so that the institute may carry out
the purposes of this section. The board shall promulgate reasonable rules and regulations
to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three
representatives appointed by the Alabama League of Municipalities, who shall either be municipal
officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer
or finance officer. (2) Three representatives appointed by the...
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22-22-9
Section 22-22-9 Powers and duties; enforcement of orders; permits; civil penalties for violations.
(a) It shall be the duty of the commission to control pollution in the waters of the state,
and it shall specifically have the following powers: (1) To study and investigate all problems
concerned with the improvement and conservation of the waters of the state; (2) To conduct,
independently and in cooperation with others, studies, investigation and research and to prepare,
or in cooperation with others prepare, a program or programs, any or all of which shall pertain
to the purity and conservation of the waters of the state or to the treatment and disposal
of pollutants or other wastes, which studies, investigations, research and program or programs
shall be intended to result in the reduction of pollution of the waters of the state according
to the conditions and particular circumstances existing in the various communities throughout
the state; and (3) To propose remedial measures...
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11-8A-3
Section 11-8A-3 County government bond financing review form. (a) In addition to any and all
other documents presented for examination and execution of a bond financing agreement which,
for the purposes of this chapter, takes place at the time a county commission makes an official
award of the bonds, the county commission shall execute a county government bond financing
review form. The standard review form shall be prepared by the Department of Examiners of
Public Accounts and shall include statements to the effect that: (1) The county commission
has considered whether it can satisfy its financial obligations for the life of the bonds.
(2) In the case of limited obligation indebtedness, the county commission has identified the
source for the debt service payments for the life of the bonds, and in the case of general
obligation indebtedness, the county commission has indicated that the full faith and credit
of the county has been pledged for the debt service payments for the life of...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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